Aktualne dylematy podatku VAT w branży budowlanej
Current Dilemmas in Value Added Tax in the Construction Industry
Author(s): Natalia SiewieraSubject(s): Methodology and research technology, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: tax; value added tax; construction industry; taxpayer; tax point; the reverse charge; rate of VAT; VAT invoice;
Summary/Abstract: The article discusses instability of tax rule in the construction industry. The author describe the practical problem of tax (VAT) in the whole industry and discrepancies in rules that cause misinterpretation and substantial sanctions for taxpayer.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 12.3
- Page Range: 157-167
- Page Count: 11
- Language: Polish